The introduction of foreign personnel can promote the prosperity and development of our country. Considering the integration and influence of foreign personnel on our country, it will also affect the development and stability of our country to a certain extent. The government has also made specific provisions for personal income tax exemption projects for foreigners.
Under any of the following circumstances, taxpayers shall file tax returns in accordance with the law:
1. To obtain comprehensive income, you need to handle settlement and settlement:
2. There is no withholding agent for taxable income;
3. When taxable income is obtained, the withholding agent fails to withhold taxes;
4. Obtain overseas income;
5. Cancellation of Chinese household registration due to emigration abroad:
6. Non-resident individuals obtain wages and salary income from more than two places in China.
Taxpayers can use the mobile personal income tax APP or the Natural Person Electronic Taxation Bureau web terminal to declare online, or declare by mail, or directly go to the tax service office to declare.
Dividend tax benefits
Dividends and bonus income received by foreign individuals (including compatriots from Hong Kong, Macao and Taiwan) from foreign-invested enterprises are temporarily exempt from personal income tax.
Foreign experts’ salary income is tax-free
If one of the following conditions is met, the wages and salaries earned by foreign experts (including compatriots from Hong Kong, Macao and Taiwan) are exempt from personal income tax:
(1) Foreign experts directly sent by the World Bank to work in my country according to the World Bank’s special loan agreement;
(2) Experts sent directly by the United Nations to work in our country;
(3) Experts working in China for United Nations assistance projects
(4) Experts sent by the aiding country to our country to work on the country’s free aid projects:
(5) For cultural and educational experts who have worked in China for less than two years under a cultural exchange project signed between the two governments, their wages and salaries are borne by the country:
(6) For cultural and educational experts who have worked in my country for less than two years under the international exchange program of Chinese universities and colleges, their wages and salaries are borne by the country:
(7) For experts who come to work in China through private scientific research agreements, their wages and salaries will be borne by the government agencies of that country.
Foreign personal subsidies and allowances are tax-free
The following subsidy subsidies received by foreign individuals (including compatriots from Hong Kong, Macao and Taiwan) are temporarily exempt from personal income tax:
(1) Housing subsidies, food subsidies, relocation expenses, and laundry expenses obtained in non-cash forms or in the form of actual reimbursement;
(2) Relocation expenses obtained in the form of actual reimbursement due to taking a job or leaving the company in China
Excludes monthly or periodic payments made by employers to foreign employees in the name of relocation expenses;
(3) Domestic and overseas business trips subsidies obtained according to reasonable standards:
(4) Family visit expenses obtained within a reasonable amount. The reasonable amount only refers to the transportation between the individual’s place of employment and the place of his/her family (including the place of residence of spouse or parents) in my country and not more than twice a year. cost:
(5) The part of the language training fees and children’s education subsidies obtained by receiving language training in China and the children’s education in China, and the part is within a reasonable amount;
(6) Special circumstances for foreigners living in Hong Kong and Macao due to family reasons to enjoy six subsidies.
Since January 1, 2004, foreign individuals (excluding Hong Kong and Macao resident individuals) employed by enterprises in my country who live in Hong Kong and Macao for family and other reasons, travel between the mainland and Hong Kong, Macao, etc. every working day. regions, whereby domestic enterprises (including their affiliated enterprises) provide non-cash or reimbursable subsidies for housing, meals, laundry, relocation, etc. in Hong Kong or Macao. Those who can provide valid vouchers can be subject to review and confirmation by the competent tax authorities. Exemption from personal income tax. The aforementioned foreign individuals who receive subsidies for language training and children’s education in Hong Kong or Macau may be exempted from personal income tax if they can provide valid expenditure vouchers and other materials and are verified as reasonable by the competent tax authorities.
From January 1, 2019 to December 31, 2021, foreign individuals who meet the personal conditions of residents can choose to enjoy special additional deductions for personal income tax, or they can choose to enjoy tax-free subsidies such as housing subsidies, language training fees, and children’s education fees. preferential policies, but cannot be enjoyed at the same time. Once selected by a foreign individual, it cannot be changed within a tax year. Starting from January 1, 2022, foreign individuals will no longer enjoy tax-free preferential policies for housing subsidies, language training fees, and children’s education subsidies, and should enjoy special additional deductions in accordance with regulations.
外籍人员的引进能够促进我国的繁荣和发展，考虑到外籍人员对于我国的融入性和影响程度也会很大，同时一定程度上影响着我国的发展和稳定。政府也为外籍人员个人所得税免税项目做出了具体规定。
有下列情形之一的，纳税人应当依法办理纳税申报:
1、取得综合所得需要办理汇算清缴:
2、取得应税所得没有扣缴义务人;
3、取得应税所得，扣缴义务人未扣缴税款;
4、取得境外所得;
5、因移居境外注销中国户籍:
6、非居民个人在中国境内从两处以上取得工资、薪金所得。
纳税人可以使用手机个人所得税APP或自然人电子税务局web端，实现网络申报，或者采用邮寄方式申报，也可以直接到办税服务厅申报。
股息税收优惠
外籍个人(包括港、澳、台同胞)从外商投资企业取得的股息、红利所得暂免征收个人所得税。
外籍专家工资薪金所得免税
凡符合下列条件之一的，外籍专家(包括港、澳、台同胞)取得的工资薪金所得可免征个人所得税:
(1)根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家;
(2)联合国组织直接派往我国工作的专家;
(3)为联合国援助项目来华工作的专家
(4)援助国派往我国专为该国无偿援助项目工作的专家:
(5)根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资薪金所得由该国负担的:
(6)根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资薪金所得由该国负担的:
(7)通过民间科研协定来华工作的专家，其工资薪金所得由该国政府机构负担的。
外籍个人补贴、津贴免税
外籍个人(包括港、澳、台同胞)取得的以下津补贴、暂免征收个人所得税:
(1)以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费;
(2)因到中国任职或离职，以实报实销形式取得的搬迁费
不包括雇主以搬迁费名义每月或定期向外籍雇员支付的费用;
(3)按合理标准取得的境内、外出差补贴:
(4)取得的探亲费，且在合理数额内的部分，合理数额只指个人在我国的受雇地与其家庭所在地(包括配偶或父母居住地)之间搭乘交通工具且每年不超过两次的费用:
(5)在中国境内接受语言培训以及子女在中国境内接受教育取得的语言培训费和子女教育费补贴，且在合理数额内的部分;
(6)因家庭原因居住在香港、澳门的外籍人员享受六项补贴的特殊情形。
自2004年1月1日起，受雇于我国境内企业的外籍个人(不包括香港、澳门居民个人)，因家庭等原因居住在香港、澳门，每个工作日往返于内地与香港、澳门等地区，由此境内企业(包括其关联企业)给予在香港或澳门住房、伙食、洗衣、搬迁等非现金形式或实报实销形式的补贴，凡能提供有效凭证的，经主管税务机关审核确认后，可以免予征收个人所得税。前述外籍个人就其在香港或澳门进行语言培训、子女教育而取得的费用补贴，凡能提供有效支出凭证等材料的，经主管税务机关审核确认为合理的部分，可以免予征收个人所得税。
2019年1月1日至2021年12月31日期间，外籍个人符合居民个人条件的，可以选择享受个人所得税专项附加扣除，也可以选择享受住房补贴、语言培训费、子女教育费等津补贴免税优惠政策，但不得同时享受。外籍个人一经选择，在一个纳税年度内不得变更。自2022年1月1日起，外籍个人不再享受住房补贴、语言培训费、子女教育费津补贴免税优惠政策，应按规定享受专项附加扣除。
sources from CNVISA
